{"id":661,"date":"2015-02-27T00:00:00","date_gmt":"2015-02-26T23:00:00","guid":{"rendered":"https:\/\/great-kare.185-125-174-66.plesk.page\/erbschaftssteuerreform-regierung-konkretisiert-geplante-regeln-2\/"},"modified":"2021-09-30T10:51:47","modified_gmt":"2021-09-30T08:51:47","slug":"imposto-sucessorio-reforma-governamental-concretizada-regras-planeadas-2","status":"publish","type":"post","link":"https:\/\/www.kern-unternehmensnachfolge.com\/pt\/erbschaftssteuerreform-regierung-konkretisiert-geplante-regeln-2\/","title":{"rendered":"Refor\u00adma do impos\u00adto suces\u00ads\u00f3rio: Gover\u00adno concre\u00adtiza regras previstas"},"content":{"rendered":"

Das Bundes\u00admi\u00adnis\u00adte\u00adri\u00adum der Finan\u00adzen (BMF<\/span>) will sich bei der Erbschafts\u00adsteu\u00ader\u00adre\u00adform genau an das halten, was das Bundes\u00adver\u00adfas\u00adsungs\u00adge\u00adricht in seinem Urteil ausge\u00adf\u00fchrt hat. Schlie\u00df\u00adlich m\u00fcsse das neue Recht einer erneu\u00adten Pr\u00fcfung durch die obers\u00adten Richter standhalten. <\/em><\/p>\n

Die bisher bekann\u00adten Eckpunk\u00adte fallen damit deutlich restrik\u00adti\u00adver aus als erwar\u00adtet. Zur Inanspruch\u00adnah\u00adme einer Verscho\u00adnungs\u00adre\u00adge\u00adlung m\u00fcssten Firmen\u00ader\u00adben und Unter\u00adneh\u00admen wohl zuk\u00fcnf\u00adtig nachwei\u00adsen, dass Sie die Erbschafts- oder Schen\u00adkungs\u00adsteu\u00ader nicht verkraf\u00adten bzw. das Unter\u00adneh\u00admen gef\u00e4hr\u00addet ist.<\/p>\n

Die Karls\u00adru\u00adher Richter hatten Mitte Dezem\u00adber 2014 die gro\u00dfz\u00fc\u00adgi\u00adge Verscho\u00adnung von Betriebs\u00adver\u00adm\u00f6\u00adgen gekippt, mit der Firmen\u00ader\u00adben sich ganz oder teilwei\u00adse von der Steuer\u00adlast befrei\u00aden konnten. Voraus\u00adset\u00adzung war hier der Erhalt von Arbeits\u00adpl\u00e4t\u00adzen bzw. eine hohe Bindung des Kapitals in die Produktion.<\/p>\n

Limite de isen\u00e7\u00e3o inclui 98% de todas as empresas<\/h2>\n

Laut dpa ist im Rahmend er Erbschafts\u00adsteu\u00ader\u00adre\u00adform nun eine Freigren\u00adze von 20 Millio\u00adnen Euro je ererb\u00adten betrieb\u00adli\u00adchen Verm\u00f6\u00adgen f\u00fcr die Bed\u00fcrf\u00adnis\u00adpr\u00fc\u00adfung geplant. Die Wirtschaft kriti\u00adsiert diese Grenze und fordert eine Erh\u00f6hung. Das BMF<\/span> weist darauf hin, dass 2013 etwa 98% aller \u00fcbertra\u00adge\u00adnen Unter\u00adneh\u00admen unter dieser Wertgren\u00adze gelegen haben. Mit einer h\u00f6heren Grenze k\u00f6nnte die Neure\u00adge\u00adlung wieder einer Pr\u00fcfung durch das Bundes\u00adver\u00adfas\u00adsungs\u00adge\u00adricht nicht standhalten.<\/p>\n

Privat\u00adver\u00adm\u00f6\u00adgen soll bei Berech\u00adnung der  Erbschafts\u00adsteu\u00ader betrach\u00adtet werden<\/h2>\n

Neu ist, dass k\u00fcnftig das Privat\u00adver\u00adm\u00f6\u00adgen der Erben bzw. Beschenk\u00adten in die Betrach\u00adtung mit einbe\u00adzo\u00adgen werden soll. Die erbschafts\u00adsteu\u00ader\u00adli\u00adche Belas\u00adtung des Privat\u00adver\u00adm\u00f6\u00adgens soll bei einer Unternehmens\u00adnachfolge aller\u00addings begrenzt werden.<\/p>\n

\u201e<\/span>Betriebs\u00adnot\u00adwen\u00addi\u00adges Verm\u00f6\u00adgen\u201c soll auch zuk\u00fcnf\u00adtig verschon bleiben. Dar\u00fcber hinaus plant das BMF<\/span> die Einf\u00fch\u00adrung einer Bagatell\u00adgren\u00adze von einer Milli\u00adon EUR<\/span> f\u00fcr kleine Unter\u00adneh\u00admen. Liegt der Unter\u00adneh\u00admens\u00adwert unter\u00adhalb dieser Grenze, muss zur Inanspruch\u00adnah\u00adme der Steuer\u00adver\u00adscho\u00adnung der Erhalt von Arbeits\u00adkr\u00e4f\u00adten bei einer Unternehmens\u00adnachfolge nicht nachge\u00adwie\u00adsen werden.<\/p>\n

Sugest\u00f5es para uma leitu\u00adra mais aprofundada:<\/h4>\n

Os empres\u00e1\u00adri\u00ados familia\u00adres alem\u00e3es t\u00eam, em m\u00e9dia, 53 anos de idade<\/a><\/p>\n

Como encon\u00adtrar consul\u00adto\u00adres reputa\u00addos para a venda de empresas?<\/a><\/p>\n

Inter\u00adview: Die inner\u00adfa\u00admi\u00adli\u00e4\u00adre Unternehmens\u00adnachfolge gut vorbereiten<\/a><\/p>\n

Vorbe\u00adrei\u00adtung der Unternehmens\u00adnachfolge \u2013 3 Praxistipps<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Das Bundesministerium der Finanzen (BMF) will sich bei der Erbschaftssteuerreform genau an das halten, was das Bundesverfassungsgericht in seinem Urteil […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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